DST
What Is A Delaware Statutory Trust?
Educational introduction to DSTs as a 1031 replacement option.
A Delaware Statutory Trust (DST) is a legal entity that may hold real estate. Under IRS Rev. Rul. 2004-86, beneficial interests in a DST can qualify as "real property" for 1031 purposes in many cases. Educational only — not an offer to sell securities.
Educational information only. The content on this page is general education and is not tax, legal, accounting, or investment advice. Consult your own CPA, attorney, and licensed investment professionals before making any decision related to a 1031 exchange or Delaware Statutory Trust.